℃ opening PART V (chapter 23) Good Review Requires More Than Looking At Working Papers Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, IlArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 23 Good Review Requires More Than Looking At Working Papers PART V (chapter 23)